LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued

LAPORAN TAHUNAN 2011 ANNUAL REPORT The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 100 27. LIABILITAS IMBALAN KERJA lanjutan 27. EMPLOYEE BENEFITS LIABILITIES continued Imbalan kerja lainnya Other employee benefits Beban imbalan kerja yang dibebankan pada laporan laba rugi konsolidasian merupakan jumlah bersih dari: Other employee benefits expense recognized in the consolidated statements of income consists of the net total of the following amounts: 2011 2010 Biaya jasa kini 31.935.850 24.776.899 Current service cost Biaya bunga 14.639.020 13.702.776 Interest cost Amortisasi dari: Amortization of: - Kerugian aktuarial yang belum diakui 17.094.701 6.882.039 Unrecognized actuarial loss - - Biaya jasa lalu yang belum diakui 1.269.170 2.444.224 Unrecognized past service cost - Kurtailmen 135.206 - Curtailment Beban 64.803.535 47.805.938 Expense Dari jumlah yang dibebankan, Rp36.564.468 2010: Rp28.683.563 termasuk dalam beban pokok pendapatan dan Rp28.239.067 2010: Rp19.122.375 dalam beban usaha. Of the total expense, Rp36,564,468 2010: Rp28,683,563 and Rp28,239,067 2010: Rp19,122,375 was included in the cost of revenue and operating expenses, respectively. Liabilitas neto imbalan kerja lainnya yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut: The net liability for other employee benefits obligations recognized in the consolidated statements of financial position is as follows: 2011 2010 Nilai kini dari liabilitas 225.075.615 171.460.300 Present value of obligation Kerugian aktuarial yang belum diakui 36.412.105 17.354.310 Unrecognized actuarial losses Biaya jasa lalu yang belum diakui 15.485.630 5.859.069 Unrecognized past service cost Liabilitas neto 173.177.880 148.246.921 Net liability Rekonsiliasi perubahan selama tahun berjalan atas liabilitas neto yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut: Reconciliation of the movement of the liability recognized in the consolidated statements of financial position is as follows: 2011 2010 Liabilitas neto pada awal tahun 148.246.921 120.667.135 Net liability at the beginning of the year Beban 64.803.535 47.805.938 Expense Pembayaran imbalan kerja 39.872.576 20.226.152 Employee benefits paid Liabilitas neto pada akhir tahun 173.177.880 148.246.921 Net liability at the end of the year PT SEMEN GRESIK PERSERO Tbk. The original consolidated financial statements included herein are in the Indonesian language. PT SEMEN GRESIK PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SEMEN GRESIK PERSERO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years ended December 31, 2011 and 2010 Expressed in thousands of Rupiah, unless otherwise stated 101 27. LIABILITAS IMBALAN KERJA lanjutan 27. EMPLOYEE BENEFITS LIABILITIES continued